浅议当前审计环境下民间审计目标的拓展

审计目标是审计活动所要达到的目的,在审计理论和审计实践中具有重要作用。本文首先通过对审计目标的演变分析,指出审计环境对审计目标的发展,具有决定性的影响作用,对当前的审计环境作了详细阐述,在文章最后提出了当前审计环境下民间审计目标的拓展。

The New Targets of Independence Audit in the Current audit Enbironment

The audit target is the purpose that audit want to attain,it plays a vary important role in the audit theories and the audit practice.Firstly,this article points out that the audit environment decide the development of the audit target through the analysis of the audit target's change in the history. Then this article expatiates the current audit environment.Finally,this article puts forward the new audit target in the current audit environment.